0001193125-13-394040.txt : 20131119 0001193125-13-394040.hdr.sgml : 20131119 20131008151659 ACCESSION NUMBER: 0001193125-13-394040 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUIKSILVER INC CENTRAL INDEX KEY: 0000805305 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 330199426 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mervin Manufacturing, Inc. CENTRAL INDEX KEY: 0001343019 IRS NUMBER: 330461211 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QS Retail, Inc. CENTRAL INDEX KEY: 0001343029 IRS NUMBER: 330740505 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QS Wholesale, Inc. CENTRAL INDEX KEY: 0001343030 IRS NUMBER: 800118795 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hawk Designs, Inc. CENTRAL INDEX KEY: 0001343033 IRS NUMBER: 330831121 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DC Shoes, Inc. CENTRAL INDEX KEY: 0001343041 IRS NUMBER: 330610965 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 CORRESP 1 filename1.htm Acceleration Request

[LETTERHEAD OF QUIKSILVER, INC.]

October 8, 2013

VIA EDGAR

 

Securities and Exchange Commission   
Division of Corporate Finance   
100 F Street, N.E.   
Washington, D.C. 20549-6010   
Attention:    Erin Wilson   
  (202) 551-6047   
  Re:    Quiksilver, Inc., QS Wholesale, Inc.   
    and the Additional Registrants listed on Annex A hereto   
    Registration Statement on Form S-4   

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, each of the undersigned registrants (each, a “Registrant”) hereby requests that the effectiveness of the registration statement on Form S-4, the file number of which is set forth opposite each such Registrant’s name on Annex A hereto, filed on August 27, 2013 and amended on October 4, 2013, be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 PM, Eastern time, on October 9, 2013, or as soon thereafter as practicable.

Each Registrant acknowledges that should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. In addition, each Registrant acknowledges that the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve each Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing. Finally, each Registrant acknowledges that it may not assert the declaration of effectiveness of the filing as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature Pages Follow]

We request that we be notified of such effectiveness by a telephone call to Jeffrey Miller of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5222 and that such effectiveness also be confirmed in writing.

 

Very truly yours,
QUIKSILVER, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   Chief Administrative Officer,
    General Counsel and Secretary
QS WHOLESALE, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   President and Secretary
DC SHOES, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   President and Secretary
HAWK DESIGNS, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   President and Secretary

MERVIN MANUFACTURING, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   President and Secretary
QS RETAIL, INC.
By:   /s/ Charles S. Exon
  Name:   Charles S. Exon
  Title:   President and Secretary

 

cc:    Quiksilver, Inc.
   Charles S. Exon
   Richard Shields
   Skadden, Arps, Slate, Meagher & Flom LLP
   Jonathan Ko, Esq.

Annex A

 

Registrant

   

Registration Statement on Form S-4

     (File No.)
Quiksilver, Inc.    333-190842
QS Wholesale, Inc.    333-190842-05
DC Shoes, Inc.    333-190842-04
Hawk Designs, Inc.    333-190842-03
Mervin Manufacturing, Inc.    333-190842-02
QS Retail, Inc.    333-190842-01